Parent Corp. and Subsidiary Corp. file consolidated returns on a calendaryear basis. In January 2019, Subsidiary sold land, which it had used in its operations, to Parent for $75,000. Immediately before this sale, Subsidiary's basis for the land was $45,000. Parent held the land primarily for sale to customers in the ordinary course of business. In July 2020, Parent sold the land to Dubin, an unrelated individual, for $90,000. In determining the consolidated taxable income for 2020, how much should Subsidiary take into account as a result of the 2019 sale of land from Subsidiary to Parent? Group of answer choices

$22,500

$30,000

$15,000

$45,000